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    <title>2025 (10) TMI 882 - CESTAT ALLAHABAD</title>
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    <description>CESTAT dismissed challenge to rejection of a VCES declaration and upheld the impugned order in part. The tribunal found no breach of natural justice in refusal of a second rectification application filed months after an initial rectification and communication; multiple rectification petitions are not permitted and the adjudicating authority was not the proper forum to re-agitate the competent authority&#039;s VCES rejection. The tribunal also held the contested services were not exempt as claimed and attract service tax (with applicable abatement). The impugned order was affirmed and the appeal allowed only in part.</description>
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    <pubDate>Thu, 16 Oct 2025 00:00:00 +0530</pubDate>
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      <title>2025 (10) TMI 882 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=780086</link>
      <description>CESTAT dismissed challenge to rejection of a VCES declaration and upheld the impugned order in part. The tribunal found no breach of natural justice in refusal of a second rectification application filed months after an initial rectification and communication; multiple rectification petitions are not permitted and the adjudicating authority was not the proper forum to re-agitate the competent authority&#039;s VCES rejection. The tribunal also held the contested services were not exempt as claimed and attract service tax (with applicable abatement). The impugned order was affirmed and the appeal allowed only in part.</description>
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      <pubDate>Thu, 16 Oct 2025 00:00:00 +0530</pubDate>
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